From 1 January 2024, the institute of payers’ cash registers will be abolished and the rights and obligations will be transferred to their founders. The taxpayer’s cash register has so far functioned as an organisational unit of the taxpayer, which was responsible for collecting, withholding and securing the tax for the taxpayer, including the safekeeping of related documents for possible inspections. However, as of the new year, all payers’ cash registers will cease to exist and their registration will be cancelled at the same time. Their termination creates an obligation to submit only one taxpayer’s account, which should lead to more efficient fulfilment of tax obligations and reduce the administrative burden.

The founders assume all the rights and obligations arising from the taxpayer’s title that were fulfilled by the taxpayer’s cash register until 31 December 2023. If the founder is not registered as a taxpayer to the same extent as his cancelled payer’s cash register, although he meets the conditions for registration as a taxpayer under the Income Tax Act, he becomes subject to the registration obligation of a taxpayer of income from employment after the amendment. In addition to the obligations arising in the new tax year 2024, which taxpayers will have to fulfil in their own name and with their own VAT number, they will also have to fulfil the obligations for earlier periods, including 2023, when they will indicate the number of the payer’s closed cash register instead of their own VAT number. The obligation therefore also applies to employees, whose wages were originally cleared in the closed paymaster’s cash registers.

The transfer of tax files from the tax administrator that had local jurisdiction over the taxpayer’s cash register to the tax office that has substantive and local jurisdiction over the founder will take place during February 2024. After the transfer of the files of the dissolved payer’s cash registers, the founder will make submissions to the tax administration to its locally competent tax administrator, including submissions made in its own name with the VAT number of the original payer’s cash register.

After the transfer of the files, the founder will direct the payments of tax and accessories for the abolished payer’s cash register to the account of the tax administrator, to which he himself belongs locally and materially, i.e. not to the account of the payer’s cash register. The tax administrators will inform the founder of the transfer of files. For simplicity, the tax administration does not require the transfer of payroll documents from the original location of the payer’s cash register to the taxpayer’s registered office and will respect the original location of the payroll management during tax proceedings.